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    <description>The Tribunal found the disallowance of credit due to technical defects in invoices unjustified and set aside the penalty imposed under section 11AC r/w Rule 15(2) of CCR, 2004. The rejection was deemed solely based on technical grounds, with no dispute regarding the services consumed. The Tribunal upheld the disallowance of credit and interest but removed the penalty, offering consequential relief if applicable.</description>
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      <description>The Tribunal found the disallowance of credit due to technical defects in invoices unjustified and set aside the penalty imposed under section 11AC r/w Rule 15(2) of CCR, 2004. The rejection was deemed solely based on technical grounds, with no dispute regarding the services consumed. The Tribunal upheld the disallowance of credit and interest but removed the penalty, offering consequential relief if applicable.</description>
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